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Union of India and anr. Vs. Ms Nitdip Text. Processors Pvt. Ltd. and o ...

Court : Supreme Court of India

Subject : Constitution

Acts : Constitution Of India - Article 226, 14; Finance (No.2) Act, 1998 - Section 87(m)(2) (b), 88, 89, 95, 98; Central Excise Act, 1944 - Section 14, 11A, ; Central Excise Rules, 1944 - Rule 173 Q, Section 209 A; Income Tax Act, 1961 - Section 297(2), 297(g); General Clauses Act, 1897, - Section 6

Reported in : 2011(4)KLT134(SN); 2012(1)SCC226; 2012(2)SCJ617; AIR2012SCW2723; 2012(2)KCCR61SN

words on or before the 31st day of March 1998 occurring in Section 87 (m) (ii) of the Finance Act, 1998. They had further prayed for issuance of an appropriate direction to the petitioner to give them benefit

M. Natarajan Vs. State by Inspector of Police, Spe, Cbi, Acb Chennai

Court : Supreme Court of India

Subject : Criminal

Acts : Indian Penal Code (IPC) - Sections 120B, 420, 467, 468 and 471; Prevention of Corruption Act, 1988 - Sections 13(1) and 13(2); Finance Act, 1998 - Sections 86 to 98; Indirect Tax Act; Direct Tax Act; Conservation of Foreign Exchange And Prevention of Smuggling Activities Act, 1974; Kerala Sales Tax Act; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Central Excise Tariff Act, 1986; Code of Criminal Procedure (CrPC) - Sections 239, 245 and 482; Customs Act, 1962 - Sections 28, 90(1), 127H, 132 and 136; Constitution of India - Article 246; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987

Reported in : (2008)217CTR(SC)1; 2008(120)ECC141; 2008(156)LC141(SC); 2008(226)ELT679(SC); JT2008(6)SC451; 2008(8)SCALE290; (2008)8SCC413; (2008)3SCC(Cri)507.

for clearance of the car, secondly in a scheme, namely, Kar vivad Samadhan Scheme, 1998 (KVSS) floated vide Finance Act No. 2 of 1998 which commenced from 1.9.1998, it was clearly provided that if a tax- payer settles … the High Court has dismissed the Criminal Revision Case No. 538 of 2005 and Criminal O.P. No. 21636 of 2005 filed by the appellant herein.3. … The basic object of the Scheme, undoubtedly, is to recover the taxes both direct as well as indirect. Section 87 (j) specifically brings into the fold of the Scheme the Customs Act, 1962, which is the concerned Act

Ms. Madhushree Gupta Vs. Union of India (Uoi) and anr.

Court : Delhi

Subject : Direct TaxationConstitution

Acts : Income Tax Act, 1961 - Sections 30(2), 80HHC, 90, 139, 143(1), 143(2), 144, 147, 148, 158B, 162, 164(2), 234A, 240, 256(1), 256(2), 260A, 269SS, 270, 271, 271(1), 271(1B), 271(5), 271D, 273, 273(2), 273B, 274, 275, 276C; Finance Act, 2008; Direct Tax Laws (Amendment) Act, 1987; Direct Tax Laws (Amendment) Act, 1989; Income Tax Act, 1922 - Sections 22(1), 22(2), 23, 28, 28(1), 28(2), 28(6) and 34; Finance Act, 1964; Taxation Laws (Amendment in Misc. Provisions) Act, 1986; Wealth Tax Act; Haryana Civil Services (Executive Branch) and Allied Services and Other Services, Common/ Combined Examination Act, 2002; Bombay Sales Tax Act, 1959; Maharashtra Tax Laws (Levy, Amendment and Repeal) Act, 1989 - Sections 26; Army Act, 1950; Bombay Sales Tax Rules; Army Rules; Constitution of Ind

Reported in : (2009)225CTR(Del)1; [2009]317ITR107(Delhi); [2009]183TAXMAN100(Delhi)

vires the Constitution of India. The impugned provision which was brought on to the statute book by the Finance Act, 2008 with retrospective effect from (w.r.e.f.) 01.04.1989, has resulted in a grievance in so far as the petitioners/assessees … UOI and Ors. : (2003) 260 ITR 548 and State Bank Staff Union (Madras Circle) v. UOI : 2005 (7) SCC 584. We may only observe that the position of law with respect to the scope of … Shakdher, J1. The captioned writ petitions lay challenge to the provisions of Section 271(1B) of the Income Tax Act, 1961 (hereinafter referred to as the … assessment years 1997-98 to 2001-02 to this Court. These being ITA Nos. 877/2008, 957/2008, 965/2008, 880/2008 & 818/2008. These appeals were disposed of by this

Adani Power Ltd. & Anr versus Union of India & Ors

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2026] 2 S.C.R. 1

- ss.12, 25 - Special Economic Zones Act, 2005 - s.30 - SEZ Rules, 2006 - r.47(3) - Finance Act, 2010 - Firstly, what, in law, did the Gujarat High Court decide in itsjudgment dated 15 July 2015, … between 15 September 2010 and 15 February 2016 that would justify a departure from the 2015 ruling - Section 30 of the SEZ Act remained unaltered - Imported electrical energy bore no customs duty under the Customs … No.91/2010-Cus., Notification No.26/2012-Cus., and similar instruments, was without authority of law. [Para 87]Judicial Discipline - Decision by Co-ordinate Bench of the High Court: Held: When

R (on the application of Davies and another) (Appellants) Vs. the Comm ...

Court : UK Supreme Court

Subject : Land Acquisition

the law" might lead: see HMRC's letter dated 14 March 2005 (para 87 above). A degree of simplification brought about by fixed rules, in place … made a distinct break in the pattern of his life in the UK. By section 11 of the Finance Act 1956 the position of the full-time employee or other worker abroad was strengthened by a provision (now in … provisions of the Income Tax (Earning and Pensions) Act 2003 and the Income Tax (Trading and Other Income) Act 2005. But the word itself is not currently defined in statute. In 1936 the Income Tax Codification Committee appointed

Master Cables Pvt. Ltd. Vs. State of Kerala and anr.

Court : Supreme Court of India

Subject : Sales Tax

Acts : Finance Act, 1998; Kerala General Sales Tax Act, 1963 - Sections 35, 35(1), 35(2) and 245; Wealth Tax Act, 1957; Gift Tax Act, 1958; Income Tax Act, 1961; Interest Tax Act, 1974; Expenditure Tax Act, 1987; Customs Act, 1962; Central Excise Act, 1944; Customs Tariff Act, 1975; Central Excise Tariff Act, 1985; Prevention of Corruption Act; Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974; Indian Penal Code (IPC) - Sections 120B and 420; Constitution of India - Articles 246, 286 and 366

Reported in : (2007)210CTR(SC)86; [2008]296ITR8(SC); 2007(3)KLT408(SC); 2007(7)SCALE1; (2007)5SCC416; (2007)7VST355(SC); 2007AIRSCW3165

Kollam vis--vis the provisions of the Kar Vivad Samadhan Scheme, 1998 (for short 'the Scheme') framed under the Finance Act, 1998 is in question in this appeal which arises out of a judgment and order dated 3.08.2006 passed … inter alia arises for consideration in this petition is as to whether by reason of Sub-section (3) of Section 90 of the Kar Vivadh Samadhan Scheme, 1998, as contained in the Finance Act, 1998, the State legislation … 'direct tax enactment' and 'indirect tax enactment' have been defined under Sections 87(h) and 87(j) of the Scheme, which read as under:(h) 'direct tax enactment'

Commissioner of Wealth Tax vs.atma Ram Properties (P) Ltd.

Court : Delhi

Subject : Direct Taxation

it is first necessary to understand the background in which the questions that have been framed arose. The Finance Act, 1960 (FA1960 exempted WTA No.16/2005 & connected matters Page 11 of 38 companies from the levy of wealth … lunch room mainly for the welfare of its employees and the land appurtenant to such building or part:18. Section 87 of the FA1988amended Section 40 (3) of the FA1983by (vii) motor-cars; and (viii) any other asset which is

S. Kanthimathy, S. Lakshmi, S. Vs. the Woodlands Estates Limited and

Court : Company Law Board CLB

Subject : Land Acquisition

Reported in : (2008)144CompCas830

reasons of its complexity. This decision was approved by Division Bench of the Bombay High Court in Shirish Finance & Investment (P) Ltd. v. M. Sreenivasulu Reddy (2002) 35 SCL 27 by observing inter-alia, the following: ...We … the same time, the company petitions (C.P. Nos. 10 & 12 of 2005) having been filed within three years from the date of illegal transmission … respondents are entitled for the shares which have been acquired by the testator after execution of the Will. Section 87 envisages that the intention of the testator may be given effect to "as far as possible". According to … is filed under Section 111A read with Section 111 of the Companies Act. 1956 ("the Act") - (i) to rectify the register of members of

R (on the Application of Prudential Plc and Another) Vs. Special Commi ...

Court : UK Supreme Court

Subject : Right to Information

necessary implication is a matter of express language and logic not interpretation". 5. Section 20A, inserted by the Finance Act 1976 ("the 1976 Act"), empowered an inspector to call for documents to be produced by a person who … para 65. 88. Similarly, when the New Zealand Parliament legislated by the Taxation (Base Maintenance and Miscellaneous Provisions) Act 2005 in June 2005 to create a statutory privilege in relation to any confidential "tax advice document", it did … agents and to licensed conveyancers “ see respectively section 280 of the Copyright, Designs and Patents Act 1988, section 87 of the Trade Mark Act 1994 36. (as amended by the Legal Services Act 2007), and section 33

Dr. B.K. Naik and Others Vs. State of Karnataka, Ministry of Lay and P ...

Court : Karnataka Dharwad

Subject : Education

Singh and others. (xiii) (2009)8 SCC 431 A.Manjula Bhashini and others vs. Managing Director, Andhra Pradesh Women's Cooperative Finance Corporation Limited and another 13. Having heard the learned Advocates appearing for the parties, on perusal of the … (5) SCC 450 Union of India vs. Tushar Ranjan Mohanty vi) AIR 2005 SC 137 Virender Singh Hooda vs. State of Haryana vii) AIR 1970 … working in Government colleges/institutions and it would amount to discrimination since both are discharging same duties; ii) When Section 87 of Karnataka Education Act, has fixed same parameters for both the employees namely employees working in educational institutions